JOURNAL OF ADMINISTRATION AND ECONOMICS

The research aims to suggest indicators for assessing financial sustainability of the Iraqi public universities in consistent with the government accounting system in force in those universities, as the dimensions and indicators included in the previous literature are not consistent with the aforementioned system due to the dependence of those indicators on financial information based on accrual accounting and international accounting standards for public sector IPSASs.
Accordingly, The research has suggested a set of dimensions that included the
ability of those universities to obtain adequate funding and contribute to achieving public revenues, as well as their ability to invest in their resources and ensure their continuity, as well as the performance of expenditures , and management their equities and obligations . The research also suggested a set of indicators for each of the aforementioned dimensions, and recommended applying the proposed indicators and continuing to develop them in the future and including other indicators consistent with the accrual basis and the recommendations of the international accounting standards for public sector (IPSASs).

The Iraqi economy can get out of economic dependence and almost complete dependence on oil and achieve steady economic growth only after developing its human resources, through restructuring the educational system at all levels and keeping pace with the inputs of the Iraqi economy in a manner commensurate with all its sectors, and adopting modern methods in rehabilitation and training programs, especially final education , which contributes to meeting the desired development requirements of the skilled workforce, which in turn will participate in this system very effectively in the process of economic transformation from a traditional agricultural economy to a modern developing economy that relies on a wide range of commodities (agricultural, industrial and service), and that the success of educational policies in the Iraqi economy In turn, it will lead to the creation of a cumulative economy in human capital, which is the pillar and essence of development, and this requires economic, political and social policies for the success of sustainable economic development.

The research aims to determine the impact of sustainable performance with its dimensions (environmental performance, social performance, and economic performance) in enhancing the customer experience (sensory dimension, cognitive dimension, physical dimension, emotional dimension). Good about the researched university through sustainable performance, as universities in general and the researched university in particular face a clear disparity in student turnout resulting from perceptions and impressions generated by other individuals as a result of their experience in the university and what they actually saw in it, and the importance of the research comes from its researched variables, Sustainable performance has become the approach of universities in general and the university in question because it is a basic element in the contemporary business environment, and the customer experience occupies great importance because of its role in enhancing the competitive position of the researched university as a result of the positive impression and perception that is generated from a good customer experience that is entrenched in the minds of customers and which can be felt by the student Through the sustainable performance of the researched university, the questionnaire was distributed in the form of (Google Forms) to the university students, and then a sample of (150) male and female students was selected from the responses from the research community represented by the university students in its faculties. The required information that was analyzed using the (SPSS v.24) program and through the use of statistical methods. The resulting information was analyzed and a number of conclusions and recommendations were reached. The most prominent conclusion centered around the role that sustainable performance played in enhancing the customer experience and building perceptions and a good impression of the university. As for the most prominent recommendation, it relates to continuing to enhance sustainable performance through the dimensions that express it.

The increase in environmental awareness and as a serious attempt to reduce ‎environmental pollution and encourage the preservation of the environment، ‎environmental responsibility emerged and developed through successive stages. The ‎environmental elements are non-market commodities and unlimited free resources، ‎and the land was used as a free reservoir and endless waste dump، and pollution ‎continued in its dangerous dimensions as consumption or destruction of ‎environmental quality. ‎‏In light of these challenges that threaten human life، some ‎universities of the contemporary world have pushed to adopt the sustainable ‎university approach، and are seeking to explore the mechanism of integrating ‎sustainability into their curricula and student education. Thus، this study will focus ‎on the importance of including green accounting as a green course to harmonize the ‎outputs of the accounting department with the requirements Sustainability Munha ‎deals with matters that go beyond financial accounting and management ‎accounting

The research aims to explain the role of internal auditing according to the indicators of Occupational health and safety Standard (403) In achieving the social dimension of sustainable development , this is applied to a sample of the departments represented by the audit Department and the accounts Department In Baghdad Rusafa Health Department ,The questionnaire was used in the research to reach the results that the research aims to achieve by achieving the objectives of the economic unit through the employees answers to the questionnaire questions , one of the most important conclusions reached by the researchers is a statement of the extent to which economic units adhere to laws instructions and legislation, one of the most important recommendations reached by the researcher lies in expanding the scope of the research by searching for new indicators for internal auditing in light of the indicators of standard (403) occupational health and safety and the social Dimension of sustainable Development .

The research aims to identify the concept, importance and objectives of the international integrated reporting guide for the public sector and the guidelines on which it is based and the content elements, how to create value for stakeholders, and to know the role of integrated reporting in the public sector to enhance sustainability, and to present a proposed model for adapting integrated reporting in institutions of higher education, and the research concluded That higher education institutions enjoy a great position in society and it is their responsibility to improve the level of their financial, social and environmental performance through the application of international integrated reporting, which is a broad and useful field in the application of integrated reporting, given its focus on providing great value to society.

The research aims to identify the strategy of planning and training human resources to prevent crises from the point of view of the employees, and using descriptive and analytical approach to the treatment of variables, and the problem of the research set of questions contribute to determine the relationship and influence. To achieve this objective, a hypothetical scheme has been constructed that includes the independent variable (planning, training) and the adopted variable (crises). In light of this, two main hypotheses have been formulated which have secondary assumptions. The research was carried out on an intentional sample of (30) manager and prepared a questionnaire for data collection purposes that included two axes, and covered (43) a measurement paragraph. Based on the measurement of the variables of research and its diagnosis and the testing of relationships of correlation and impact, a set of conclusions and recommendations were reached, most notably That the human resource planning variable is receiving average attention by the University. This has contributed to the importance of the management focus on the stage of determining demand from human resources A number of recommendations were also reached such That the University must support the process of building a strategy of planning and training human resources by targeting the stages of human resources planning, which work under the overall construction and its impact is in the prevention of crises and the community more than the impact of each stage separately.

Universities are among the largest and most influential public institutions in the world Universities are viewed as virtuous, even charitable, organizations Responsible for transferring knowledge to community members in order to prepare the next generation of the workforce, develop future leaders, and create job opportunities Enhancing international cultural and trade relations, and creating an innovative knowledge economy.
The concept of sustainability has received attention from the private, public and non-profit sectors, as well as educational institutions and universities, as the application of sustainability models in university environments is justified Given the role that universities play as social institutions and agents of change, as they play an important role in finding ways to enhance sustainability in the economic, social and environmental fields,Therefore, a university is considered “sustainable” when it is able to implement these topics in its research and teaching. Therefore, sustainability has been introduced by education into curricula, research, outreach activities and operations, as education for sustainability in universities provides (for the university community),Students, administrative and academic staff have the skills and capabilities needed to contribute to sustainability. Many universities are committed to improving sustainability, but only a few stakeholders report sustainability performance to accountability, The quality of reporting varies widely. This research focused on sustainability from the perspective of the entire university as an educational institution, analyzing the university as a compatible system of two subsystems, academic and administrative, It seeks to expand the scope of public sustainability reporting by universities, and also to shed light on whether global performance measures capture institutional positions and activities related to universities’ contributions to sustainability. The analysis focuses primarily on the preparation of global sustainability reports, the Index(GRI 205) ,as This indicator is useful to society because it is based on a set of principles, especially those related to human rights, labor, the environment, combating corruption in universities, and social concerns, The research identifies the value in universities adopting a globally accepted sustainability reporting framework, makes specific suggestions on how the framework can be better adapted to universities in sustainability reporting, and identifies factors associated with sustainability reporting decisions and the quality of those reports.

Recent years have witnessed a rapid population growth accompanied by a great trend towards education as a result of changing lifestyles, modern technological progress, expansion of global attention and openness resulting from the development and spread of smart devices, which have contributed greatly to the development of scientific culture among members of society, which called on the Ministry of Education to expand its acceptance of Students in Iraqi universities, and because higher education is one of the strategic sectors that bears the responsibility for the development and sustainability of all other sectors, through the annual production of universities represented by scientific and professional competencies and dissemination in all aspects of the governmental and private sectors in order to achieve sustainable development for the country. In addition to the importance of education in the development of social life because of its impact on the behavior of individuals and societies, where success in achieving the goals of sustainable development for any country depends on the optimal investment of economic resources, and achieving this investment depends on the correct development of human resources and the exploitation of their energies at the required level, and this can only be achieved with the role of good education Aiming to achieve sustainable development ,so successive governments make a great effort to continuously develop education through strategic management represented in the follow-up and guidance of the cadres in Iraqi universities, especially the internal auditing bodies that support the internal control in those universities.
The research aims to clarify the role of internal auditing in supporting the internal control system in achieving sustainable development of the educational sector in Iraqi universities, and benefiting from the role of internal auditing in general in implementing sustainable development programs for all Iraqi universities.
The research seeks to indicate the availability of various and continuous training programs for all employees, especially internal auditors and those working on implementing and developing the internal control system in those universities in order to enable these agencies to perform the tasks entrusted to them efficiently, professionally and effectively, which reflects positively on the understanding and awareness of all employees of their responsibilities daily towards the universities in which they work, and thus achieve sustainable development in those colleges and universities

The research aims to focus on the entrance of sustainability governance in achieving social responsibility in private universities and colleges by clarifying and explaining the importance of sustainability governance in order to reach social responsibility for all. Sustainability governance is the system that aims to preserve several aspects, such as the economy, the environment and society, including stakeholders. The quality of governance is related to resource management, and in order to achieve this, the focus should be on the individual (himself) being the main support for achieving growth, development and change. Social sustainability It seeks to achieve the well-being of all members of society, in order to improve the staff working in an important sector, which is the private universities. their roles towards social responsibility . The research concluded that realizing the importance of social and environmental responsibility for universities allows creating a kind of spirit of work, synergy, and cooperation between everyone related to the university (owners, students, community members) to achieve its goals, making business accountable, in return, sustainability governance standards make the efforts of these businesses measurable. And the most important thing that the research recommends is that establishing a culture of sustainability governance and social responsibility in societies and universities to become a general process and approach for all, reduce the effects and damages resulting from the use of resources, and achieve efficiency and effectiveness in the use of those resources.